[問題]複委託英國是否需要遺產稅？

複委託美國的爭議好像蠻大的。 綠角財經筆記: 複委託可免美國遺產稅? http://bit.ly/2kJuwMY 綠角說的我也覺得是。 因為最近連搬家換地址都要重送一次 w8-ben 那未來美國缺錢會不會連投資者掛了也要求通報 最近看英國配息可以少繳 15% 的稅，再查了一下英國的遺產稅，看起來很像是不用 https://www.gov.uk/inheritance-tax/when-someone-living-outside-the-uk-dies 4. When someone living outside the UK dies If your permanent home (‘domicile’) is abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts you have in the UK. It’s not paid on ‘excluded assets’ like: - foreign currency accounts with a bank or the Post Office - overseas pensions - holdings in authorised unit trusts and open-ended investment companies >> There are different rules if you have assets in a trust >> or government gilts, or you’re a member of visiting armed forces. 最後一項，英國的 ETF 應該是算在裡面吧？ --
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